How Will AASB S2 Improve Investor Confidence In Climate Data

Wed, 17 Sep 2025 12:57:34 +0000

Australian Accounting Standards Board (AASB) has introduced AASB S2, which is modeled on the International Sustainability Standards Board (ISSB) framework. This standard aims to provide a structured approach to climate-related disclosures, ensuring that investors have access to decision-useful data. By improving the quality, clarity, and reliability of climate disclosures, AASB S2 is set to significantly enhance investor confidence.